15.1

HOME AND LOT

The home, its outbuildings, and
surrounding property which is not separated from the home by intervening
property owned by others is exempt. Public rights of
way, such as roads which run through the surrounding property and separate it
from the home, will not affect the exemption of the property. Outbuildings
are structures such as barns, garages, sheds, etc., that are considered a
part of the household’s residence. Other structures on the property, such as
stores, houses and trailers, that are clearly not a part of the residence are
resources unless exempt for some other reason.

The home, outbuildings, and surrounding property
(regardless of location) will remain exempt when temporarily unoccupied for
reasons of employment, training for future employment, illness or uninhabitabilty caused by casualty or natural disaster if
the household intends to return. If the household does not already own a
home, the value of a lot purchased to build a home on is excluded. If the new
home is partially completed, the value of it is excluded.